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Chapter 1 General Principles
Article 1
These Regulations are established pursuant to Paragraph 2, Article 84 of the Private School Act (“the Act").
Article 2
The private senior high schools and below (hereinafter referred to as the “private schools”) defined in these Regulations refer to senior high schools and below affiliated with private junior colleges and above.
Article 3
Foreign curriculum departments or classes organized by private schools refer to the foreign curriculum departments or classes established within the schools in accordance with Paragraph 1, Article 6 of the Act.
Chapter 2 Establishment Procedures
Article 4
Private schools must meet the following conditions when establishing foreign curriculum departments or classes.
1. Normal internal operations without major financial deficiencies for the three years prior to the application.
2. No penalties issued by school regulatory authorities in accordance with Articles 54, 55, and 78 of the Act or its equivalents before the Amendment of the Act took effect on January 18th 2008 in the three years prior to the application.
3. For those with branch campuses, regulations governing the establishment of such branch campuses shall also be followed.
4. The level of education associated with the foreign curricula to be established shall reflect the level of education the school is authorized to provide.
Article 5
Article 5 Private schools shall submit the following documents or information to school regulatory authorities for approval when applying for establishment of foreign curriculum departments or classes.
1. Financial reports from the past three years and the financial plan for the coming five years.
2. School profile: the total ground area of the school, current number of classes, students, teachers, and school buildings and facilities.
3. Student recruiting plan: expected number of students to be enrolled, number of classes, and hiring of foreign teachers.
4. Planned curriculum and selected materials.
5. Other documents or information required by school regulatory authorities.
To review the above items, school regulatory authorities shall organize a review panel with members including experts and scholars specialized in foreign curricula whenever necessary.
Chapter 3 Recruitment and Tuition
Article 6
When necessary, Mandarin Chinese, national history and geography, gender equity education, life education, and other subjects shall be taught in the foreign curriculum departments or classes but the combined credit hours shall not exceed one-third of the total credit hours required of such foreign curriculum departments or classes. 
Article 7
Foreign curriculum departments or classes should submit lists of foreign teachers and enrolled students to school regulatory authorities for review within one month after the commencement of the school term.
Article 8
Foreign curriculum departments or classes should publish payment items and amounts of payments collected from students for each academic year and post them on the information bulletin on the school’s website or include them in the recruitment brochure.
Article 9
Foreign curriculum departments or classes shall follow Paragraph 1, Article 39 of this Act when recruiting students and Articles 16 and 17 and Paragraphs 1, 2, and 4, Article 19 of the Regulations Governing Study by Foreign Students in Taiwan shall apply, too.
Article 10
Foreign curriculum departments or classes shall follow Articles 10, 21, and 22 of the Regulations Governing Study by Foreign Students in Taiwan when calculating the enrollment date and reporting of insurance, suspension of studies, termination of studies, change of status or forfeit of student identity of foreign students. 
Article 11
Foreign students in the foreign curriculum departments or classes shall be under the guardianship of an ROC citizen with proof of no criminal record and a statement of personal income for the most recent fiscal year totaling over NT$900,000 issued by the tax authorities. 
The number of foreign students that can be placed under the guardianship of anyone meeting the foregoing requirements is limited to one. However, if the guardian is the school principal or the chairman or a member of the school’s board, there is no limit on the number of foreign students that can be under their guardianship.
Article 12
Students having fulfilled academic requirements of foreign curriculum departments or classes shall receive a graduation diploma from the school’s foreign curriculum department or the specific class.
Chapter 4 Supervision and Discontinuation
Article 13
In the event that foreign curriculum departments or classes illegally recruit students not having foreign nationality, status of such students shall be invalidated and Articles 55 and 80 of the Act shall apply. The school should assist the illegally recruited students in transferring to a non-foreign curriculum department or class or to a different school if they are qualified for that level of education.
Article 14
In the event that foreign curriculum departments or classes recruit students in violation of Paragraph 1, Article 39 of this Act, school regulatory authorities shall penalize the private school in accordance with Article 78 of this Act and the school should assist the recruited foreign students in transferring to a different school if they are qualified for that level of education. When there is no legitimate reason to justify the stay of the students, they should be deported as required by law and the incurred cost shall be borne by the private school in question.
Article 15
School regulatory authorities shall help rectify foreign curriculum departments or classes in violation of these Regulations or give the private school a deadline for improvement. For those failing to improve by the given deadline, school regulatory authorities shall order discontinuation of recruitment in accordance with Article 55 of the Act. Under extreme circumstances, the authorities shall terminate the original approval for the establishment of such foreign curriculum departments or classes. 
Article 16
Students already enrolled in the foreign curriculum departments or classes with discontinued recruitment or abolishment of the original approval of establishment shall continue with their studies until they graduate.
The aforementioned students shall ask the school to issue a certificate of transfer and assist them in transferring to a different school.
Chapter 5 Supplementary Provisions
Article 17
When documents and information submitted as required by these Regulations are in a foreign language or issued by a foreign government, they should be certified or authenticated by R.O.C. overseas embassies, agencies, consular offices, or other institutions authorized by the Ministry of Foreign Affairs. For documents prepared in languages other than Chinese and English, Chinese translation should also be enclosed.
Article 18
These Regulations come into effect on the date of promulgation.